Joseph A. Loftus - Page 6

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          Procedure Under Sections 6320 and 6330                                      
               Section 6320 entitles a taxpayer to notice of his right to             
          request a hearing with the IRS Office of Appeals after a notice             
          of lien is filed by the Commissioner in furtherance of the                  
          collection of unpaid Federal taxes.  The taxpayer requesting the            
          hearing may raise any relevant issue with regard to the                     
          Commissioner’s intended collection activities, including spousal            
          defenses, challenges to the appropriateness of the Commissioner’s           
          intended collection action, and alternative means of collection.            
          Secs. 6320(b) and (c); 6330(c); see Sego v. Commissioner, 114               
          T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180               
               The taxpayer may raise challenges “to the existence or                 
          amount of the underlying tax liability”, however, only if he “did           
          not receive any statutory notice of deficiency for such tax                 
          liability or did not otherwise have an opportunity to dispute               
          such tax liability.”  Sec. 6330(c)(2)(B).                                   
               Where the validity of the tax liability is not properly part           
          of the appeal, the taxpayer may challenge the determination of              
          the Appeals officer for abuse of discretion.  Sego v.                       
          Commissioner, supra at 609-610; Goza v. Commissioner, supra at              
               As the Court understands his argument, petitioner does not             
          challenge the existence or amount of the underlying tax                     
          liability.  The parties in fact so stipulate.  For reasons to be            

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Last modified: May 25, 2011